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§ 30220. Postponement and Deferral.

18 CA ADC § 30220Barclays Official California Code of RegulationsEffective: June 30, 2023

Barclays California Code of Regulations
Title 18. Public Revenues
Division 4.1. Office of Tax Appeals' Rules for Tax Appeals
Chapter 3. Appeal Requirements and Procedures
Article 3. Postponements, Deferrals, and Dismissals
Effective: June 30, 2023
18 CCR § 30220
§ 30220. Postponement and Deferral.
Currentness
(a) OTA may postpone or defer proceedings in an appeal, including hearings and briefing, for good cause. For purposes of this article, a postponement means removing an appeal from a scheduled or pending oral hearing calendar for purposes of rescheduling to the next available oral hearing calendar. A deferral means placing the appeal proceedings in a temporary inactive status until specified matters are resolved and the appeal may proceed through the normal appeals process.
(b) For purposes of subdivision (a), good cause may include, but is not limited to:
(1) A party or a representative of a party cannot appear at a hearing or meet a briefing deadline due to the illness of that person or a member of that person's immediate family;
(2) A party or a representative of a party cannot appear at a hearing or meet a briefing deadline due to an unavoidable scheduling conflict;
(3) A party has obtained a new representative who requires additional time to become familiar with the appeal;
(4) An appellant's involvement in a bankruptcy action that may impact the appeal proceedings or be relevant to the resolution of the issues on appeal; or
(5) Pending court litigation, or proceedings at the Agency, that may impact the appeal proceedings or be relevant to the resolution of the issues on appeal, or the resolution of other pending appeals raising similar issues.
(c) Notwithstanding subdivision (a), OTA will not postpone or defer proceedings where the request will result in unreasonable delay or is otherwise not in the interests of fair and efficient tax administration.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15672, 15674 and 15679.5, Government Code; and Sections 6562, 7711, 8852, 30262, 38443, 40093, 41087, 43303, 45303, 46353, 50116, 55083 and 60352, Revenue and Taxation Code.
History
1. New article 3 (sections 30220-30224) and new section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Amendment of subsection (c) and amendment of Note filed 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).
3. Amendment filed 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 30220, 18 CA ADC § 30220
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